https://www.taxtmi.com/caselaws?id=153101 Where admitted facts show that the limitation period for a best judgment sales tax assessment has expired, notice and consequent proceedings are barred by time and are invalid to that extent. The text also states that limitation may be raised for the first time before an appellate or revisional forum when the necessary facts are already on record, because the issue goes to jurisdiction and must be applied despite earlier omission to plead it. A tribunal should therefore examine such a plea and cannot refuse it merely because it was not taken before the assessing or first appellate authority. en-us Fri, 22 Aug 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153101 Where admitted facts show that the limitation period for a best judgment sales tax assessment has expired, notice and consequent proceedings are barred by time and are invalid to that extent. The text also states that limitation may be raised for the first time before an appellate or revisional forum when the necessary facts are already on record, because the issue goes to jurisdiction and must be applied despite earlier omission to plead it. A tribunal should therefore examine such a plea and cannot refuse it merely because it was not taken before the assessing or first appellate authority. Case-Laws VAT and Sales Tax Fri, 22 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153101